HMRC internal manual

Debt Management and Banking Manual

DMBM565140 - Debt and Return Pursuit: contract Settlements: obtaining a copy of the contract

Obtaining a copy of the contracts

You need to request copies of the letters of offer and acceptance from Compliance for the following cases:

Contract settlements payable by instalments

If the settlement is one where instalments have been agreed as part of the contract you will need to obtain copies of the letters of offer and acceptance and a copy of the forward interest calculation from Local Compliance. You need these because the amount of forward interest must be adjusted before you contact the customer (see DMBM565060).

Company contract settlements

Some company contract settlements have one or more of the company directors ‘jointly and severally’ liable for debt. This means that the company and directors (who sign the contract on an individual capacity) are held jointly liable for payment of the debt. SAFE does not identify the director/s as being responsible for payment and this can only be established by examining the wording on the contract and ensuring that it has been signed in both capacities.

Where enforcement action is necessary

Where you have not been able to secure payment in full or negotiate a TTP arrangement you will need to obtain these and where available a statement of assets, before referring the debt for enforcement action.

You should telephone the Enquiry Officer who raised the charge. Their Pay Identification Number (PID) will be shown in the ‘’Local Ref’’ field on SAFE.